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SYNOPSIS OF GENERAL EMPLOYEES PENSION BOARD QUARTERLY
MEETING HELD 08/03/09
1. Minutes of May 4, 2009 quarterly meeting were approved.
2. Duane Roberts provided the Dana Investment Advisors, Inc. presentation.
3. Dana Investment Advisors, Inc. quarterly report ending June 30, 2009 was
approved by the Board.
4. Dan Johnson, Bogdahn Consulting, LLC provided the monitor's quarterly
report, which was approved by the Board.
5. Pension Coordinator McWilliams announced the information which the
Board had requested from Steve Palmquist regarding asset smoothing
and lowering the return assumption from 8% to 7.5% had been included in
the meeting packets.
6. Attorney Jensen recommended staying with the current procedure for
filing amendments with the IRS, which was to provide amendments when
requested by the IRS.
7. The following invoices were approved for ratification on the Consent
Agenda:
• Business Services Connection, Inc. -
Office work-weeks ended 4/17/09 through
7/4/09 $1,571.57
• Business Services Connection, Inc. -
Attend, recording and minutes of 5/4/09
Regular Quarterly meeting $ 271.84
• Perry & Jensen, LLC.
Legal Fees through 5/15/09 $ 932.75
8. The following payments were approved for payment on the Consent
Agenda:
• Business Services Connection, Inc. -
Prepare minutes and synopsis of 6/17/09
Special Meeting $ 127.43
• Perry & Jensen, LLC
Through 07/15/09 $ 2,524.50
GENERAL EMPLOYEES PENSION BOARD
MEETING SYNOPSIS
8/3/09:
2
• Bogdahn Consulting, LLC $ 2,625.00
Services through 6/30/09
• Dana Investment Advisors $1,443.20
Services through 6/30/09
• Village of Tequesta $ 6.44
Services through 6/30/09
9 The item of ratification of the payment to Gabriel Roeder Smith &
Company for actuarial services through 4/30/09 in the amount of
$5,489.00 was pulled from the Consent agenda for discussion. It was
explained that $4,000 of this amount had been for aone-time report the
Board had requested. The ratification was approved.
10. The Budget Report was- reviewed, and amounts for the new budget year
were approved as discussed.
11. The meeting times were changed to rotate 8 a.m. and 1 p.m. with the
Public Safety Board.
END OF SYNOPSIS
DRAFT
TEQUESTA GENERAL EMPLOYEES PENSION
TRUST FUND
QUARTERLY BOARD OF TRUSTEES MEETING
August 3, 2009
I. Call To Order And Roll Call
The Tequesta General Employees Pension Trust Fund Board of Trustees held a
regular quarterly meeting at the Tequesta Village Hall, 345 Tequesta Drive,
Tequesta, Florida, on Monday, August 3, 2009. The meeting was called to order at
11:02 a.m. A roll call was taken by Recording Secretary Betty Laur. Board
Members in attendance at the meeting were: Chair Michael Rhodes, Secretary Carl
Hansen, Board Member Archie C. Mangum, Jr., Board Member Deanna Mayo, and
Board Member Michelle Gload. Also in attendance were Attorney Bonni Jensen,
Daniel Johnson with Bogdahn Consulting LLC -Monitor, Duane Roberts with Dana
Investment Advisors -Investment Manager, Pension Coordinator Lori McWilliams,
Finance Director Joann Forsythe, and Betty Laur, Recording Secretary.
II. APPROVAL OF AGENDA
MOTION:
Secretary Hansen moved approval of the revised agenda as amended by
addition under item 12, Payments to be Reviewed and Approved, of payment
to the Village of Tequesta for reimbursement of Federal Express charges in
the amount of $6.44; addition under item 19 of the next meeting date; and to
pull an item from the Consent Agenda for discussion-payment of $5,489 to
Gabriel, Roeder and Smith. Board Member Gload seconded the motion, which
carried by unanimous 5-0 vote.
III. APPROVAL OF MINUTES
MOTION:
Secretary Hansen moved approval of the minutes of the May 4, 2009, and June
17, 2009 meetings as submitted. Board Member Mangum seconded the
motion, which carried by unanimous 5-0 vote.
IV. PRESENTATIONS
Investment Manager Report
Duane Roberts of Dana Investment Advisors reviewed their quarterly report,
advising there had been some signs of recovery in the market. Financial stocks
improved during the quarter; and the rally from March 9 through June 12 had been
driven by low quality stocks. The question was how aggressively to push the
Agenda -General Employees' Pension Trust Fund Board Meeting
August 3, 2009 2
portfolio to take advantage of the recovery, since how much the improvement would
be and when would it take place were unknown.
In response to Secretary Hansen's question of what the impact of the stimulus had
been, Mr. Roberts explained that so far the impact was positive, but narrow, and
investment managers would begin to see more impacts later this year and next year.
Inflation could be a problem in the long run if not managed well by the Fed. As a
temporary transitional strategy, the investment manager had invested in I-Shares,
which Mr. Johnson explained was currently a gray area but specifically allowed in
the new proposed investment policy guidelines. Attorney Jensen confirmed I-Shares
were not currently prohibited.
Mr. Roberts commented Dana remained bullish but were a little more cautious than
reflected by the market. They were spending a lot of time evaluating the point of
view that the recovery would be swifter and steeper than anticipated, which would be
reflected in their portfolio. Mr. Roberts commented on changes to the portfolio after
the end of the quarter.
Resident Frank D'Ambra expressed concern over the decline last year, noting
performance was still lagging. Mr. Roberts advised the past three quarters had been
the worst in the past 10 years. Mr. D'Ambra asked if any consideration had been
given to only investing in the best of the best instead of spreading investments over
so many stocks, to which Mr. Roberts responded they believed 50 stocks was the
optimum amount. The investment manager's strategy was discussed. Mr. Roberts
advised he was Senior Equity Portfolio Manager, the portfolio manager for this fund,
and answered questions from the Board.
MOTION:
Board Member Mangum made a motion to approve the investment manager's
quarterly report for the period ending June 30, 2009. Secretary Hansen
seconded the motion, which carried by unanimous 5-0 vote.
Board Member Mangum left the meeting at this point, at 12:06 p.m.
Presentation By Monitor
Dan Johnson, Bogdahn Consulting, LLC, noted the markets came out of a
historically bad period into slow-quality rally in March, with riskier assets doing best.
The possibility of inflation was discussed. Mr. Johnson advised one could see a little
more normalcy coming into the market, and the portfolio was getting closer to its
60% target, still being more conservative. International equity had been broken out
and Salem Trust had established a new account for that, which would be shown in
next quarter's charts. Mr. Johnson explained the performance for the last quarter,
and advised there was a very good chance the portfolio might finish the year in the
black, being up positive 4% during July. Board Member Gload pointed out two
Agenda -General Employees' Pension Trust Fund Board Meeting
August 3, 2009 3
corrections which had not been made in the final version of the investment policy
guidelines: to add a line to the chart of targets for TIPS, and on page 7 to change
two to three. Mr. Johnson announced Bogdahn Consulting would be moving from
Winter Haven to Orlando in about three weeks, and had hired three new people on
their research staff. An open house would be held, and the trustees would be
notified. Secretary Hansen questioned how much was contributed and the dollar
amount of return, which was explained by Mr. Johnson and Finance Director
Forsythe.
MOTION:
Secretary Hansen made a motion to approve the monitor's quarterly report for
the period ending June 30, 2009. Board Member Mayo seconded the motion,
which carried by unanimous 5-0 vote.
V. UNFINISHED BUSINESS
Presentation of Final Investment Policy Statement
Mr. Johnson indicated he would make the two corrections to the investment policy
statement as noted by Board Member Gload. Pension Coordinator McWilliams
commented she had emailed draft minutes to the trustees of the last Village Council
meeting, and reviewed questions asked by Council that the trustees should be
prepared to address at the next meeting on August 13. Ms. McWilliams also
advised that Mr. Hansen had done a great job presenting this to the Council.
Response to Board's request for information from Steve Palmquist
Pension Coordinator McWilliams explained the Board had requested information
regarding asset smoothing and the effect of lowering the return assumption from 8%
to 7.5%. She had placed the response in the meeting packets as an information
item.
Discussion of procedure for filing amendments to the pension plan with the
IRS-to do the amendments and then have the IRS review them or have the
IRS review them first (tabled from May 4, 2009 meeting -not discussed due to
lack of time)
Attorney Bonni Jensen advised that filing with the IRS first before making
amendments to the pension plan would delay those amendments for a long time.
She advised there were only certain times filings could be done, and recommended
staying with the current procedure of amending the plan on a timely basis in
accordance with IRS guidelines when requested by the IRS to do so; with other
amendments to be made as necessary. Attorney Jensen reported on the lengthy
process occurring with the IRS determination letter, and reported the IRS had asked
a lot of questions, to which she had responded.
Agenda -General Employees' Pension Trust Fund Board Meeting
August 3, 2009 4
VI. CONSENT AGENDA
MOTION:
Secretary Hansen moved approval of the Consent Agenda as amended with
the ratification of invoice to Gabriel Roeder Smith ~ Company pulled for
discussion, and addition of payment of $6.44 to the Village as reimbursement
for payment to Federal Express. Board Member Mayo seconded the motion,
which carried by unanimous 4-0 vote. Therefore, the following items were
approved on the Consent Agenda:
Ratification Of Invoices Paid Since Last Quarterly Meeting:
• Business Services Connection, Inc. -
Office work-weeks ended 4/17/09 through
7/4/09
• Business Services Connection, Inc. -
Attend, recording and minutes of 5/4/09
Regular Quarterly meeting
• Perry & Jensen, LLC.
Legal Fees through 5/15/09
Payments To Be Reviewed And Approved:
• Business Services Connection, Inc. -
Prepare minutes and synopsis of 6/17/09
Special Meeting
• Perry & Jensen, LLC
Through 07/15/09
• Bogdahn Consulting, LLC
Services through 6/30/09
• Dana Investment Advisors
Services through 6/30/09
• Village of Tequesta
Services through 6/30/09
$1,571.57
$ 271.84
$ 932.75
$ 127.43
$ 2,524.50
$ 2,625.00
$1,443.20
$ 6.44
Approval of new applicants for participation in Pension Plan:
None
Agenda -General Employees' Pension Trust Fund Board Meeting
August 3, 2009 5
Approval of withdrawal of contributions:
Donna Reid -Communications Officer -Date of Termination 6/23/09
Terminated Employees who have not taken their contributions
None
Revenue and Expenditure Report
END OF CONSENT AGENDA
Item pulled from Consent Agenda for discussion:
• Gabriel Roeder Smith & Company
Actuarial Services thru 4/30/09 $5,489.00
Secretary Hansen questioned the amount, which he believed seemed high. Board
Member Gload responded it appeared $4,000 of the charge had been for a report
the Board had requested on funding alternatives. Chair Rhodes commented the
Board paid annual recurring charges under contract, but this $4,000 had been for a
one-time report the Board had requested. Board Member Gload asked if there was
a contract with Gabriel Roeder Smith & Company. Chair Rhodes expressed his
opinion a contract was not necessary but there should at least be an engagement
letter each year detailing that year's services. Pension Coordinator McWilliams
advised this would be placed on the November agenda.
MOTION:
Secretary Hansen moved approval of ratification of the invoice to Gabriel
Roeder Smith ~ Company in the amount of $5,489.00 for actuarial services
through 4/30/09. Board Member Gload seconded the motion, which carried
by unanimous 4-0 vote.
VII. BUDGET REPORT
Quarterly Budget Report Expenditures and Discussion of New Budget
Finance Director Forsythe presented the budget report, and led discussion of
amounts to place into next year's budget. Known amounts had been inserted for
the coming year, and the amounts for other items were requested from the Board.
Following discussion, the following amounts were inserted for FY 2010: Legal
Services $11,700; Gabriel Roeder Smith & Company $5,500 until Mr. Palmquist
could be contacted; Travel & Entertainment $2,200; Insurance amount to be based
on payment every two years; Miscellaneous $250; Books and Publications $800;
Agenda -General Employees' Pension Trust Fund Board Meeting
August 3, 2009 6
Seminars and Training $1,000; Investment Services $19,000; Bank Charges $200.
Chair Rhodes confirmed with Ms. Forsythe that because the budget must be
finalized 9/30/09, these would be the figures used. Ms. Forsythe noted any of the
numbers could be amended later. Ms. Forsythe asked at what point the Board
would like to begin the budget process; Chair Rhodes recommended 6 months with
review at three months as was being done this time, since most items were
recurring. Director Forsythe asked if there was anything regarding the budget that
the Board wanted brought back to the next meeting. Chair Rhodes responded that
Finance would insert the new figures and distribute via email; then at the next
meeting and every three months thereafter would present the budget report to see if
changes were needed; and on the income side just show a flat 7.5% called return on
investments, not split into dividends and interest.
MOTION:
Board Member Gload moved that the action plan for the budget would be as
discussed. Secretary Hansen seconded the motion, which carried by
unanimous 4-0 vote.
VIII. NEW BUSINESS
Update on IRS Determination Letter
Attorney Jensen advised she had already provided this update.
Discussion of changing meeting time
Lori McWilliams, Pension Coordinator, reported this item had been discussed that
morning at the Public Safety Officers' pension board meeting, and she was
recommending that the meeting times be lengthened, due to a number of significant
issues that had been coming before both pension boards and the length of time
necessary to review the information appropriately. The Public Safety Officers'
pension board had approved, contingent upon this Board's approval, to hold one
meeting from 8 a.m. to 11:30-12 noon, and the other from 1 p.m. to 4:30-5 p.m.
The attorney and consultants were amenable to that change.
Consensus of the Board was to follow the plan approved by the Public Safety
Officers' board. This would begin with the November meeting. Chair Rhodes
advised he would be unable to attend the next meeting. Discussion ensued
regarding whether a quorum would be present. Attorney Jensen advised the
meeting could be held as a workshop if there was not a quorum, even if it had been
advertised as a regular quarterly meeting.
Attorney Jensen noted the policy would need to be changed to reflect the new
meeting times.
Agenda -General Employees' Pension Trust Fund Board Meeting
August 3, 2009 7
MOTION:
Secretary Hansen moved to accept the meeting times suggested by Public
Safety Officers' Pension Board, beginning the first meeting at 8 a.m. and the
second at 1 p.m. ,starting with the November 2009 quarterly meetings. Board
Member Mayo seconded the motion, which carried by unanimous 4-0 vote.
IX. ANY OTHER MATTERS
There were no other matters to come before the Board.
X COMMUNICATIONS FROM CITIZENS
There were no communications from citizens.
XI. ADJOURNMENT
Board Member Mayo moved to adjourn the meeting; seconded by Secretary
Hansen and unanimously carried 4-0. The meeting was therefore adjourned
at 1:36 p.m.
Respectfully submitted
Betty Laur
Recording Secretary